Land Tax Regulations

STATUTORY RULES.

1927. No. 160.

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REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1927.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Land Tax Assessment Act 1910-1927, to come into operation forthwith.

Dated this 22nd day of December, 1927.

STONEHAVEN

Governor-General.

By His Excellency’s Command,

H. E. PRATTEN

for Treasurer.

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LAND TAX REGULATIONS.

Part I.—Introductory.

Short title.

1. These Regulations may be cited as the Land Tax Regulations.

2. The Land Tax Regulations 1912 (Statutory Rules 1912, No. 141), as amended to present date are repealed as from the date of the commencement of these Regulations.

Parts.

3. These Regulations are divided into Parts, as follows:—

PART I.—Introductory.

PART II.—Returns.

PART III.—Payment of Taxes.

PART IV.—Objections.

PART V.—Review by Valuation Board.

PART VI.—Miscellaneous.

PART VII.—Tables of Calculation of Values.

Definition.

4. In these Regulations, unless the contrary intention appears, "the Act" means the Land Tax Assessment Act 1910-1927 as amended from time to time; and any reference to a form or a table shall be read as a reference to a form or table in The Schedule.

Part II.—Returns.

Landowners Return.

5. The return of land and particulars required by the Act or Regulations to be made—

(a) By or on behalf of any taxpayer or person owning land wholly included in any one State shall be in the Form A.

(b) By or on behalf of any taxpayer or person owning land in more than one State shall be in the Form B.

Triennial Returns.

6.—(1) Every land-owner shall furnish a return in Form A or B, as the case may be, setting forth a full and complete statement of all land owned by him at midnight on the thirtieth day of June One thousand nine hundred and twenty seven, and a similar return triennially thereafter:

1595.—Price 1s.

Provided that for purposes of the assessment of land tax for the financial year commencing on the first day of July One thousand nine hundred and twenty-seven, the Commissioner may accept the return lodged in pursuance of the Regulations repealed by these Regulations, as the return required by this sub-regulation.

(2) The return required by the last preceding sub-regulation shall be furnished to the Commissioner or a Deputy Commissioner, as the case requires, notwithstanding that a return in the same form may have been furnished in respect of land held at midnight on the thirtieth day of June in any preceding year.

(3) When any person becomes the owner of land for the first time in any year following a year in respect of which a return is required in accordance with sub-regulation (1) hereof, he shall furnish his first return under these Regulations in Form A or B, as the case may be, setting forth a full and complete statement of all land owned by him at midnight on the thirtieth day of June in the financial year during which he acquired the land. The return shall be furnished to the Commissioner or a Deputy Commissioner, as the case requires.

(4) A land-owner, who has lodged a return in accordance with sub-regulation (1) or sub-regulation (3) hereof, shall, for the remaining financial years, if any, prior to the financial year in respect of which the next succeeding return in Form A or B is required to be lodged, furnish a statement in Form C, except in the case where there has been no change in his land-holdings or the value thereof, when a statutory declaration to that effect on Form Ca shall be accepted in lieu of the return in Form C.

Ownership in one State.

7. Any person required to make returns under these Regulations who, in severalty, owns land wholly included in any one State, and, in addition, holds shares in a company which owns land in any other State, shall furnish a return in Form A in respect of the land owned in severalty only, but shall state in such return the names of the companies and the numbers of shares held in them by such person.

Ownership in several States.

8. When returns are furnished in accordance with paragraph (b) of Regulation 5, the particulars of all land situated in any one State shall be shown in the return grouped together with each distinct parcel separately described and valued. A copy of each of such groups of particulars shall be furnished with the return on separate sheets.

Where returns lodged.

9.—(1) Returns made in Form A shall be forwarded to the Deputy Commissioner for the State in which the land is situated.

(2) Returns made in Form B shall be forwarded to the Commissioner at Melbourne.

Northern Territory and Seat of Government.

10. For the purpose of these Regulations, North Australia shall be deemed to be in the State of South Australia, and the Territory of the Seat of Government to be in the State of New South Wales.

Returns by Persons other than Taxpayers.

11.—(1) The Commissioner may, by notice in the Gazette, require all persons who, on the 30th day of June then last past, were owners of land of a total unimproved value of an amount specified in the notice or upwards (not being less than £3,000) to furnish the returns which by the Act are required to be furnished by taxpayers.

(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.

Time for delivering Returns.

12. Returns for the purposes of the assessment and levy of land tax for each financial year after the financial year 1910-1911, shall be delivered to the Commissioner or the Deputy Commissioner for the State, as the case requires, on or before the 31st day of August in each year:

Provided that nothing in this Regulation shall limit or affect the power of the Commissioner to require returns of land or other particulars at any other times.

Signature of Returns.

13. Every return shall be signed by the owner, and, if he be unable to write his name, his signature, which shall be made by his mark, shall be attested by a witness, who shall sign as such.

Returns by Companies.

14.—(1) The Commissioner may, by notice in the Gazette, require any or all Companies (whether taxpayers or not) to make either or both the following separate returns:—

(a) A return for all the land owned by the Company; and

(b) A return setting forth names and addresses of the share-holders of the Company as at the 30th June then last past and the number of shares held by each shareholder on that date.

(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.

(3) Nothing in this Regulation shall affect the liability of a Company to make any return required to be made by the Act or by any other Regulation.

Partnership Returns.

15.—(1) Partnership returns shall be made by any partner resident in the Commonwealth.

(2) Where there is no partner resident in the Commonwealth, the return shall be prepared and delivered for such partners jointly by their agent, manager, or chief representative resident in the Commonwealth.

(3) Each partner shall also make a separate return in his own behalf, including his interest in such partnership.

Returns by Agents for Absentees.

16. When a return is made by an agent for any person or persons absent from or not residing in any State or territory under the authority of the Commonwealth, the agent shall make the following returns:—

(a) A separate return for each separate partnership or joint ownership represented by him.

(b) A separate return for each person represented by him, including the several members of any partnership or joint ownership represented by him.

Returns by Trustees as Trustees.

17. A trustee shall make the following separate returns:—

(a) For each separate trust represented by him; and

(b) For trusts represented by him which are liable to be jointly assessed.

Returns by Joint Owner.

18. Joint owners shall make the following separate returns:—

(a) For the joint ownership, to be signed by one of the joint owners; and

(b) By each joint owner for his separate interest in the joint ownership, including any other land owned in severalty by him.

Statement of Value in Returns.

19. Fractions of pounds should be omitted in giving particulars of values in any return.

Address to be Furnished.

20. Every person shall give upon every return his postal address for service of notices, &c., and shall give notice of any change in such postal address within one calendar month after such change, and in default shall not be permitted to avail himself of the fact of such change of address in defence in any proceedings which may be instituted against him for any breach of the Act or these Regulations.

Returns and Notices—How to be Furnished

21. All returns and notices required under the Act and these Regulations to be furnished to the Commissioner or to the Deputy Commissioner, as the case may be, shall be delivered at the proper address on or before such day as may be notified or prescribed.

Postage on Returns.

22. Every return or statement addressed and posted to the Commissioner or to a Deputy Commissioner of Land Tax must bear the proper postage.

Failure to Furnish Returns.

23. No person who is required to furnish a return shall be exempted from any penalty he may have incurred by failure to do so by reason of his not having received personal notice to furnish the return, or by reason of his not having been supplied with a form of return; but every such person shall himself obtain all forms of returns which he is required to furnish.

Owner to give notice of change of Ownership.

24.—(1) Every person required by these Regulations to furnish returns shall within one month after contracting in writing to acquire or part with ownership of land send notice to the Commissioner or to the Deputy Commissioner for the State, as the case may be, in Form D, E, or F, as the case requires.

(2) Any person who fails to send a notice in accordance with this regulation shall be guilty of an offence against these Regulations.

Penalty: Ten pounds.

Social Form of Return.

25.—(1) The Commissioner may require or accept a special form of return when, in his opinion, special circumstances render it desirable.

(2) All returns required by the Act and these Regulations to be furnished shall be in the prescribed form, but the Commissioner may accept a return in a substantially similar form to the prescribed form.

Lessee to give Notice of Acquisition of Land by Lease.

26. Every person required by these Regulations to furnish returns shall within one month after acquiring land by lease, send notice of the acquisition to the Commissioner or to the Deputy Commissioner for the State, as the case may be, in Form G.

Additions to Forms:

27. The Commissioner may cause to be written into any returns such additions to or corrections in information contained therein as he

may think fit. Such additions or corrections shall be made in different coloured ink from that in the return, and shall be initialed by the person making them.

28. The Commissioner may cause to be written on any return such observations and directions as he may think fit.

PART III.—PAYMENT OF TAXES.

Payment of Taxes.

29.—(1) Taxes may be paid at the office of the Commissioner or of the Deputy Commissioner in any State in any of the following modes:—

(a) By cash, or bank notes, or cheques.

(b) By direct remittance by bank draft or cheque, or post office order or postal note, payable in the Capital city of the State, for the net amount payable.

(2) The Commissioner or Deputy Commissioner, as the case may be, shall credit taxpayers with the net amount only of taxes received, and shall first deduct from any remittance the amount of any charge by way of exchange or duty stamp upon any remittance, and the amount of postage and surcharge paid upon any unstamped or insufficiently stamped communication received through the general post from any taxpayer.

(3) Except with the express consent of the Commissioner, no money shall be received on account or in part payment of land tax.

(4) When payment or remittance is made by cheque, the tax shall not be deemed to be paid, notwithstanding any receipt given therefor, until the amount of such cheque has been collected.

PART IV.—OBJECTIONS.

Form of Objection.

30.—(1) An objection under Section 44k of the Act to an assessment may be made in Form H.

(2) The objection shall be lodged with the Commissioner at the address from which notice of the assessment objected to was issued.

PART V.—REVIEW BY A VALUATION BOARD.

Amount of deposit to accompany request for review.

31. Where, under section 44k of the Act, the taxpayer in writing requests the Commissioner to refer a decision to a Valuation Board, the taxpayer’s request shall be accompanied by a deposit of 1 per centum of the excess of the amount of the value of the land as determined by the Commissioner after considering the taxpayer’s objection, over the value thereof contended for by the taxpayer:

Provided that the maximum amount of deposit which shall accompany the written request of the taxpayer, shall not, in any case, exceed Fifty pounds, and the minimum amount of deposit shall not be less than One pound.

Particulars to be supplied by Commissioner.

32.—(1) The Commissioner in referring a decision to a Valuation Board in accordance with sub-section (1) section 44l of the Act shall furnish the Chairman of the Board with printed or typewritten statements, in quadruplicate, containing—

(a) the name and address of the taxpayer;

(b) full details of the grounds which the taxpayer has stated in his objection as being those upon which he disputes the value assigned to any land in his assessment;

(c) copies of all statements in writing submitted to the Commissioner by or on behalf of the taxpayer, and of all records made by the Commissioner or any officer of representations by or on behalf of the taxpayer, so far as they are relevant to and explanatory of the grounds referred to the Valuation Board; and

(d) The Commissioner’s reasons for disallowing the taxpayer’s claim.

(2) The Commissioner shall at the same time furnish the taxpayer with a copy of the statements referred to in sub-paragraphs (b), (c) and (d) of the last preceding sub-regulation.

Notice of Review.

33.—(1) The Chairman of a Board shall cause notice to be served upon the Commissioner and the taxpayer of the date on which the review is to take place.

(2) Notice of a review shall be given not less than fourteen days prior to the day on which the review is to take place.

(3) A notice under this regulation may be served either personally or by post, and if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.

Order, place and time of Review:

34.—(1) All references for the purpose of review by a Board shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.

(2) The sittings of a Board for purposes of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

(3) A Board shall not be required to sit on public holidays or during a yearly vacation of three weeks commencing on the 25th day of December.

Conduct of reviews.

35.—(1) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.

(2) All reviews shall take place in public unless the taxpayer otherwise elects. The Chairman shall, before the Board commences its review of an objection, inform the taxpayer or his representative of his right of election.

(3) Where a review takes place in public the decision shall be given at a public meeting of the Board.

(4) Either party to a review may nominate a person to represent him at the review.

(5) The Chairman of a Board may adjourn any review from time to time as he thinks fit.

Evidence.

36.—(1) A Board may take all evidence on oath or affirmation, and for that purpose the Chairman of the Board, or in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations.

(2) The Chairman of a Board may, and, at the request of the Commissioner or the person representing the Commissioner at the review, shall, by notice in writing, require any person—

(a) to furnish, the Board with such information as, in the opinion of the Commissioner or the person representing the Commissioner at the review, is necessary for the purpose of the review; and

(b) to attend and give evidence before the Board concerning any land the value of which is under review by the Board, and to produce all books, documents and other papers whatever in his custody or under his control relating thereto.

(3) The expenses to be allowed to any person required to attend and give evidence under the last preceding sub-regulation shall be as prescribed by Regulation 43 of these Regulations.

Decisions of Boards.

37.—(1) A Board shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall unless the decision has been appealed from, give effect to the decision within 30 days after receipt thereof.

(2) The Board may, from time to time, compile and publish particulars of the valuations determined by the Board.

Attendance of members.

38. Subject to regulation 34, and to necessary loss of time when travelling from place to place to deal with references to the Board—

(a) the Chairman of the Board shall be in attendance on all week days at such place as he may from time to time appoint for the performance of his duties; and

(b) the members of a Board other than the Chairman shall be in attendance at such times and places as may be determined upon by the Chairman for the performance of their duties.

Communications to Board.

39. All communications to a Board shall be addressed to the Chairman of the Board in the care of the Deputy Federal Commissioner of Taxation in the State in which the taxpayer resides.

PART VI.—MISCELLANEOUS.

Public Officers of Companies:

40.—(1) Notice of the appointment of a Public Officer of any Company liable to make returns under these Regulations must be lodged with the Commissioner in the case of a Company owning land in more than one State, and with the Deputy Commissioner of the State in the case of a Company owning land in one State only:

Provided that in the case of a Company becoming liable to render returns for the first time in any year after the financial year in and for which the first general assessment was made, notice of the appointment of a Public Officer must be lodged not later than the 31st August in the year in and for which the first return by the Company of land owned should be made.

(2) When the position of Public Officer of a Company becomes vacant, a fresh appointment must be made by the Company within

one month after the vacancy arises, and notice of the fresh appointment must be immediately forwarded to the Commissioner or to the Deputy Commissioner, as the case requires.

Evidence, &c.

41.—(1) A copy, certified under the hand of the Commissioner or a Deputy Commissioner, of any assessment, return, list, declaration, or statement, or of any book, document or writing of any nature whatever in the custody of the Commissioner or a Deputy Commissioner or any officer appointed under the Act, shall for all purposes be primâ facie evidence of the contents of the original of which it purports to be a copy.

(2) The printed or stamped signature of the Commissioner or a Deputy Commissioner shall, in all cases, be sufficient, and any book, document, or writing bearing, or purporting to bear, his signature, either in writing or printing, or by stamp, shall, unless and until the contrary be shown, be deemed to have been duly signed by him, and judicial notice shall be taken of such signature accordingly, without the necessity of proof of his appointment as Commissioner or Deputy Commissioner.

Formal Defects not to vitiate.

42. No assessment, warrant, notice, authority, or proceeding which is, or purports to be, made given or effected under the Act or these Regulations, shall be void or voidable for want of form, or be impeached or affected by reason of any mistake, defect, or omission therein, if it is in substance and effect in conformity with the Act or these Regulations, and if the persons or property concerned is indicated therein with reasonable sufficiency.

Witnesses’s Expenses.

43. The scale of expenses to be allowed to persons required to attend and give evidence under section 65 of the Act shall be as follows:—

Travelling expenses, if witness resides more than four miles from the place of hearing, the sum reasonably and actually paid.

Address of Taxpayers.

44. For the purpose of any notice under the Act or these Regulations, the address of any taxpayer or person, as described in any record of taxpayers in the custody of the Commissioner or the Deputy Commissioner, shall be deemed to be the usual or last known place of abode of such taxpayer or person.

Leasehold Estates.

45. In the case of land coming under section 28 of the Act, the part of the unimproved value of the land corresponding to the unexpired term of the lease as mentioned in Section 28 (3) (a) of the Act shall be calculated under Table I upon the assumption that the annual unimproved value of the land is 4½ per centum of the capital unimproved value.

Allowance on Account of Onerous Conditions.

46. For the purpose of an assessment under Section 28 (3) (b) of the Act of the amount (if any) which ought to be added to the value of the rent reserved under a lease on account of onerous conditions imposed upon the lessee for constructing buildings, works, or other improvements upon the land, or expending money thereon, Table IV. shall be applied for the purpose of ascertaining the sinking fund required to replace the value of expenditure under onerous conditions as may be determined upon by the Commissioner.

Service of Notice.

47. Any notice served by or on behalf of the Commissioner by posting it to the usual or last known place of abode of any person shall be deemed to have been served at the time when it would, in the ordinary course of the post, have arrived at the place to which it was addressed, or to the post town or post-office nearest to that place, whether it has or has not been received by the addressee.

Signature of Authorized Officers.

48. A notice to be given by the Commissioner may be signed by any officer in the Department duly authorized in that behalf; and any notice purporting to be signed by authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.

Liability for Unpaid Land Tax.

49.—(1) An inquiry by a purchaser to determine whether any liability for unpaid land tax attaches to any land purchased from a taxpayer may be made of the Deputy Commissioner of the State in which the land is situate.

(2) Such inquiry shall be made in writing, and both the inquiry and copy of the reply furnished to the purchaser shall be filed for reference in the office to which the inquiry was directed.

Special Notices.

50. When the Commissioner, in the exercise of any power vested in him by the Act or these Regulations, gives any special notice, such notice may prescribe the time within which the act therein mentioned may be done, being not less than seven days from the service of such notice.

Notices and Forms.

51. All notices and forms may be wholly or in part in writing or print or typewriting.

PART VII.—TABLES OF CALCULATION OF VALUES.

Calculation of Values.

52. For the purposes of sections 25, 27, 28 and 34 of the Act the unimproved value of—

(a) land held by a legal tenant for life, without power to sell, under a settlement made before 1st July, 1910, or under the will of a testator who died before that day;

(b) a leasehold estate in land under a lease made or agreed to be made after the commencement of the Act, not being a

lease made in pursuance of an agreement made before the commencement of the Act;

(c) a leasehold estate in land under a lease made or agreed to be made before the commencement of the act;

(d) an estate of freehold arising by virtue of a lease for life under a lease or an agreement for a lease;

(e) an annuity charged on land under a settlement made before 1st July, 1910, or under the will of a testator who died before that day,

shall be calculated as follows:—

(1) The value under paragraph (a) shall be the principal sum which, at 4½ per centum per annum, simple interest, would produce an annual sum equal to the rent which the tenant for life obtains for the land, or which, if he let the land, he ought reasonably to be able to obtain:

Provided that if the value thus obtained exceeds the actual unimproved value of the land, the actual unimproved value of the land shall be taken as the value under paragraph (a).

(2) The value under paragraph. (b) shall be calculated as follows:—

(i) In cases where the lease is for a fixed period of years, under Table I;

(ii) In cases where the lease is for a term of years, but determinable upon the death of any person—

(A) under Table I.; or

(B) under Table II. or Table III. as the case requires,

whichever gives the lower value.

(3) The value under paragraph (c) shall be calculated as follows:—

(i) where the lease is for a fixed period of years. In cases where the rent reserved by the lease varies during the currency of the lease, under tables I and V.; in all other cases, under Table I.

(ii) where the lease is for a term of years, but determinable on the death of any person. In cases where the rent reserved by the lease varies during the currency of the lease, under—

(A) Tables I. and V.; or

(B) Tables II. and V. or Tables III. and V. as the case requires,

whichever gives the lower value.

In cases where the rent reserved by the lease does not vary during the currency of the lease, under—

(A) Table I.; or

(B) Table II. or Table III. as the case requires, whichever gives the lower value.

(4) The value under paragraph (d) shall be calculated as follows:—

(i) In cases where the lease was made or agreed to be made before the commencement of the Act—

(A) where the rent reserved under the lease varies during the currency of the lease, under Tables II. and V., or Tables III. and V. as the case requires;

(B) where the rent reserved under the lease does not vary during the currency of the lease, under Table II. or Table III., as the case requires;

(ii) In cases where the lease was made, or agreed to be made, after the commencement of the Act, not being a lease made in pursuance of an agreement made before the commencement of the Act under Table II. or Table III. as the case requires.

(5) The value under paragraph (e) shall be calculated on the basis of 4½ per centum, as follows:—

(i) In cases where the annuity is payable during the life of any person under Table II, or Table III, as the case requires;

(ii) In cases where the annuity is payable for a fixed period, under Table I.

Calculation of Sinking Funds.

53. In all cases in which it is necessary for purposes of an assessment to ascertain a Sinking Fund required to replace a sum of money during a number of years, Table IV. shall be applied.

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The Schedule.

Reg. No.

Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

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RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE IN THE STATE OF                                                                                                   BY—

made in pursuance of the Land Tax Assessment Act 1910-1927 and the Regulations thereunder with respect to all land owned in one or more of the capacities stated above as at midnight on the thirtieth day of June,              according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

If the Owner is a shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at midnight on 30th June,

Deductions Claimed from Unimproved Value.

(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)

_____________________________________________________________________________________

Declaration No. 1.—To be made by all Persons other than the Public Officer of a Company.

And I further declare that the improved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, and the unimproved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927.

Dated this day of 19

(To be signed by all resident taxpayers in person, if in Australia.)

Declaration No. 2.—To be made (in addition to Declaration No. l) by all Owners Permanently Residing in Australia.

Dated this day of 19

(Usual Signature)

This Return is made—

(To be signed by all resident taxpayers

In the capacity of*  in person, if in Australia.)

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Declaration No. 3.—To be made by the Public Officer of a Company in respect of Land owned by the Company.

I, being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities stated above as at midnight on the thirtieth day of June.

And I further declare that the improved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, and the unimproved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927 and as such Public Officer as aforesaid.

Dated this day of 19

(Usual Signature)

* Fill in “Agent”, “Trustee”, “Lessee”, “Beneficiary”, &c., as the case may be.

(2)

Particulars of Land. (Each distinct parcel of land must be shown separately.)

* No Crown leases to be included except perpetual leases without revaluation of leases with a right of purchase. Land occupied, used, or controlled, although not owned, and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.

If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space and a separate Schedule should be furnished.

(3)

*A legal tenant for life is a person in whom land is vested for an estate for life in possession. If the land is vested in trustees the life tenant is not a legal life tenant, and the land is assessable on its full unimproved value.

(4)

For Land Leased, Fill in Particulars under the Following Heads:—

If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.

Reg. No.

Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

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RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE IN THE STATES OF                                                                                                                               BY—

made in pursuance of the Land Tax Assessment Act 1910-1927 and the Regulations thereunder with respect to all land within the Commonwealth owned in one or more of the capacities stated above as at midnight on the thirtieth day of June, according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

If the Owner is shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at midnight on 30th June,

Deductions Claimed from Unimproved Value.

(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)

Declaration No. 1.—To be made by all Persons other than the Public Officer OF A Company.

And I further declare that the improved value stated therein against each parcel is the capital sum which the fee-simple of the land might he expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, and the unimproved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require assuming that the improvements thereon or appertaining thereto and made or required by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927.

Dated this day of 19

(To be signed by all resident taxpayers

in person, if in Australia.)

Declaration No. 2.—To be made (in addition to Declaration No. 1) by all Owners Permanently Residing in Australia.

Dated this day of 19

(Usual Signature)

(To be signed by all resident taxpayers in person, if in Australia.)

This Return is made—

In the capacity of*

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Declaration No. 3.—To be made by the Public Officer of a Company in respect of Land owned by the Company.

I, being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities stated above as at midnight on the thirtieth day of June,

And I further declare that the improved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, and the unimproved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927 and as such Public Officer as aforesaid.

Dated this day of 19

(Usual Signature)

(2)

Particulars of Land. (Each distinct parcel of land must be shown separately.)

* No Crown leases to be included except perpetual leases without revaluation or leases with right of purchase. Land occupied, used, or controlled, although not owned and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.

If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space and a separate Schedule should be furnished.

(3)

Particulars of Land—continued.

* A legal tenant for life is a person in whom land is vested for an estate for life in possession. If the land is vested in trustees the life tenant is not a legal life tenant, and the land is assessable on its full unimproved value.

(4)

For Land Leased, fill in Particulars under the following Heads:—

If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.

_____________________________

Reg. No. Form C.

Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE IN THE STATE OF                                                                                                                               BY—

made in pursuance of the Land Tax Assessment Act 1910-1927 and the Regulations thereunder with respect to all land within the Commonwealth owned in one or more of the capacities stated above as at midnight on the thirtieth day of June,              according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

If the Owner is a shareholder in a Company owning land within the Commonwealth state Name of Company and No. of shares held at midnight on 30th June.

Deductions Claimed from Unimproved Value.

(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)

Declaration. No. 1—To be made by all Persons other than the Public Officer of a Company.

And I further declare that the improved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require and the unimproved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927.

Dated this day of 19

__________

Declaration No. 2.—To be made (in addition to Declaration No. 1) by all Owners Permanently Residing in Australia.

Dated this day of 19

(Usual Signature)

This Return is made— (To be signed by all resident taxpayers

In the capacity of* in person, if in Australia.)

Declaration No. 3.—To be made by the Public Officer of a Company in respect of Land owned by the Company.

I, being the duly appointed Public Officer of the above
Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities stated above as at midnight on the thirtieth day of June,

And I further declare that the improved value stated therein, against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, and the unimproved value stated therein against each parcel is the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927 and as such Public Officer as aforesaid.

Dated this day of 19

(Usual Signature)

* Fill in “Agent” “Trustee”, “Lessee.” “Beneficiary”, &c., as the case may be.

(2)

Particulars of Land.

* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase. Land occupied, used, or controlled, although not owned, and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.

If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space and a separate Schedule should be furnished.

Particulars respecting land leased must also be shown on page 4.

(3)

Particulars of Land—continued.

* A legal tenant for life is a person in whom land is vested for an estate for life in possession. If the land is vested in trustees the life tenant is not a legal life tenant, and the land is assessable on its full unimproved value.

________________________________________

(4)

For Land Leased, fill in Particulars under the following Heads:—

If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.

Form 92.

Commonwealth of Australia.

LAND TAX ASSESSMENT ACT 1910-1927.

Regulation No.

I declare that I have not bought sold or leased any land between the thirtieth day of June 19              , and the thirtieth day of June 19  , and I agree to be bound by the improved and unimproved values of my land and the values of improvements thereon as set out in the return made by me for the assessment for the financial year 19              -19

I also declare that the particulars set out hereunder where they apply to this case are full and correct.

I make this declaration in the capacity of

Signature

Address for service of Notices

Dated this day of 19

Particulars referred to—

Name, &c., of beneficiaries or joint owners as at 30th June, 19

Changes in shareholders in companies since 30th June, 19

Changes in particulars relating to leasehold land since 30th June, 19

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Form D.

Commonwealth of Australia.

NOTICE OF ALIENATION UNDER REGULATION 24.

Sir, 19

In accordance with Regulation 24, under the Land Tax Assessment Act 1910-1927, I hereby notify you that I have sold the land described on the back hereof to the person and on the terms there stated.

Yours faithfully,

The Commissioner of Land Tax,

[Back of Form D.]

Land Tax Assessment Act 1910-1927.

Notice of Alienation under Regulation 24.

Name of Owner or Mortgagor Reg. No. Purchaser—

Name of Mortgagee in possession (Name in full)

Occupation (Occupation)

Address (Address)

Description of Land.

Form E.

Commonwealth of Australia.

NOTICE OF PURCHASE UNDER REGULATION 24.

Sir, 19

In accordance with Regulation 24, under the Land Tax Assessment Act 1910-1927 I hereby notify you that I have purchased the land described on the back hereof from the person and on the terms there stated.

Yours faithfully,

The Commissioner of Land Tax.

[Back of Form E.]

Land Tax Assessment Act 1910-1927.

Notice of Purchase under Regulation 24.

Vendor—

Name of Purchaser. Reg. No. (Name in full)

Occupation (Occupation)

Address (Address)

Description of Land.

Register No.

Land Tax Assessment Act 1910-1927.

Form F.

NOTICE OF ALIENATION UNDER REGULATION 24 BY (Name of Company).

Schedule of Lands Disposed of.

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to contain full and accurate details of the several matters and things set forth, and that the above land has been sold by              in a bonâ fide manner, and not for the purpose of evading payment of Land Tax. And I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927.

Dated this day of 19

(Usual Signature)

Form G.

Land Tax Assessment Act 1910-1927.

NOTICE OF ACQUISITION OF LAND BY LEASE.

Regulations 26.

Name of Lessee Reg. No. Name of

Lessor

Occupation Occupation

Address Address

Description of Land Leased.

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Form H.

Register No.

Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

NOTICE OF OBJECTION AGAINST ASSESSMENT.

I hereby give notice that I object to the assessment of Land Tax under the above Register Number, and contained in Notice of Assessment issued by the              Commissioner of Land Tax              under date              for the                                                                       following reasons,* namely:—

Signature

Postal Address for service of Notices

Date

* The taxpayer should set out each ground of objection separately. The grounds of objection relating to values assigned to land in the assessment should be stated separately and clearly distinguished from any other grounds of objection.

All grounds of objection which raise questions of law should be set forth separately from all other grounds.

The full reasons for each ground of the objection stated in the notice of the objection must be set forth therein.

Note.—Notwithstanding this objection the tax as assessed must be paid by the due date, otherwise a penalty of 10 per centum of the amount of the tax must be paid in addition.

If the taxpayer succeeds on the objection, either upon discussion thereof with the Commissioner or the Deputy Commissioner, or upon reference to the Valuation Board or to the Supreme Court of the State or the High Court as the case requires, the amount of tax paid by the appellant in excess of the amount determined by the decision on the appeal will be repaid to him.

Section 49 (3) of the Act also provides as follows:—

“(3.) Whenever land tax has been paid, whether upon an original assessment or upon an alteration or addition thereto, and an objection or appeal against the assessment, alteration or addition has been lodged by the taxpayer within the prescribed time, the amount of tax in dispute shall be refunded to the taxpayer at the expiration of six months from the date of payment if the matter has not then been finally determined, and shall not be repayable (whether under any alteration of the assessment or otherwise) until the matter has been finally determined:

Provided that in any case in which on the application of a taxpayer the determination of an objection or the hearing of an appeal has been postponed the said period of six months shall be extended by the addition of the period of the postponement.”

TABLE I.

PRESENT VALUE OF £1 PAYABLE FOR (a) ANY NUMBER OF MONTHS UP TO FIVE YEARS, AND (b) FOR ANY NUMBER OF YEARS UP TO 100.

(Payments assumed to be spread uniformly over a year.)

(A)

(B)

TABLE II.

————

PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A MALE OF ANY AGE FROM 0 TO 100.

TABLE III.

————

PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A FEMALE OF ANY AGE FROM 0 TO 100.

(Annual payment assumed to be spread uniformly over year.)

TABLE IV.

________

ANNUAL SUM WHICH ACCUMULATED AT COMPOUND INTEREST WILL AMOUNT TO £1 AT THE END OF ANY NUMBER OF YEARS FROM 1 TO 100.